Revenue Statistics in Latin America and the Caribbean 2015 : Estadísticas tributarias en América Latina y el Caribe 2015

Foreword -- Presentación -- Acknowledgements -- Agradecimientos -- Table of contents -- Índice de materias -- Executive summary -- Resumen ejecutivo -- Part I: Tax revenue trends 1990-2013 -- A. Tax ratios -- B. Tax structures -- C. Taxes by level of government -- D. Comparative charts -- References -- Special feature S1: Features of fiscal pressure in Latin America and the Caribbean -- Special feature S2: Fiscal revenues from non-renewable natural resources in Latin America -- Parte I: Tendencias tributarias 1990-2013 -- A. Niveles de recaudación -- B. Estructuras impositivas -- C. Impuestos por nivel de gobierno -- Referencias -- Sección especial S1: Características de la presión fiscal en América Latina y el Caribe -- Sección especial S2: Ingresos fiscales provenientes de recursos naturales no renovables en América Latina -- A. Comparative Tables, 1990-2013 -- Part II: Tax levels and tax structures 1990-2013/Parte II: Niveles impositivos y estructuras tributarias 1990-2013 -- A. Comparative tables, 1990-2013 / A. Cuadros comparativos 1990-2013 -- B. Comparative Charts / B. Gráficos comparativos -- Part III: Country tables 1990-2013 - Tax revenues / Parte III: Cuadros país 1990-2013 - Ingresos tributarios -- Part IV: Tax revenues by sub-sectors of general government / Parte IV: Ingresos tributarios por sub-sectores de gobierno general -- ANNEX A -- The OECD classification of taxes -- The OECD Interpretative Guide -- A. Coverage -- B. Basis of reporting -- C. General classification criteria -- D. Commentaries on items of the list -- E. Conciliation with National Accounts -- F. Memorandum item on the financing of social security benefits -- G. Memorandum item on identifiable taxes paid by government -- H. Relation of OECD classification of taxes to national accounting systems Annotation The Revenue Statistics in Latin America publication presents comparable tax revenue tax levels and tax structures statistics for a number of Latin American and Caribbean economies